https://www.taxtmi.com/caselaws?id=86103 Clearances of a partnership concern may be clubbed with those of a related company where the surrounding circumstances show that the firm lacks real commercial independence and functions as a dummy unit. Here, the partners were closely connected with the company's controlling persons, independent capital contribution was not established for several partners, retained balances were treated as interest-free loans, and the company supplied raw materials, equipment and financial support while the firm manufactured goods for it. On the cumulative evidence, the partnership was treated as not independent for excise purposes, the clearances were clubbed, and the small-scale exemption was unavailable. en-us Tue, 12 Dec 1995 00:00:00 +0530 Wed, 10 Aug 2011 12:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86103 Clearances of a partnership concern may be clubbed with those of a related company where the surrounding circumstances show that the firm lacks real commercial independence and functions as a dummy unit. Here, the partners were closely connected with the company's controlling persons, independent capital contribution was not established for several partners, retained balances were treated as interest-free loans, and the company supplied raw materials, equipment and financial support while the firm manufactured goods for it. On the cumulative evidence, the partnership was treated as not independent for excise purposes, the clearances were clubbed, and the small-scale exemption was unavailable. Case-Laws Central Excise Tue, 12 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86103